companies? chief executive officers (CFO), the key persons responsible for accuracy and reliability of financial reports, aiming to raise awareness of their responsibilities and importance of financial

financial statements on cost of sales and inventories which revealed lack of efficiency and reliability of AIE internal control system. The auditor was thus unable to gather sufficient evidence for such

improvement of products’ spread margin with the reliability of production unit. * Note Please find further information in the consolidated financial statements. 2 Gross profit margin = Gross Profit (Total Sales

improvement was mostly a result of lower prices of raw materials this year and improvement of production reliability. Financial Ratios Q3 2019 Q3 2018 Gross profit margin 28.6% 20.2% Net profit margin 22.0

and reliability of AIE internal control system. This subsequently caused AI auditor’s inability to express opinion on 2014 consolidated financial statements of AI for the same reason. Later, AIE

term collaboration with World Bank to further strengthen audit oversight practices in the region.Audits play a crucial role in upholding the reliability of financial statements and investors? confidence

the following factors: reliability of the mutual fund’s source of income, competitiveness and fluctuation of the business in which the fund invests, diversification of the fund’s investments

with the reliability of production unit. * Note Please find further information in the consolidated financial statements. 2 Financial Ratios Q2 2017 Q2 2016 Gross profit margin 20.3% 10.9% Net profit

’ spread margin with the reliability of production unit. Financial Ratios Q3 2017 Q3 2016 Gross profit margin 17.7% 10.1% Net profit margin 7.4% 2.6% Debt to Equity ratio 0.12 0.14 Earnings per share 0.30

control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx